Citation Codes Equivalent Citations citation codes Advocates Frank E. Smith for Denis O'Brien, attorney-general, for See more information ... Smart Summary Please sign up to generate summary. OPINION THE PEOPLE, ex rel. THE EQUITABLE LIFE ASSURANCE SOCIETY OF THE UNITED STATES, Appellant, v. ALFRED C. CHAPIN, Comptroller, etc., Respondent. DANFORTH, J., reads mem. for affirmance. All concur. Order affirmed.